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ANÁLISIS FINANCIERO COMO UNA HERRAMIENTA PARA LA TOMA DE DECISIONES GERENCIALES EN LAS COOPERATIVAS DE AHORRO Y CRÉDITO DE LA CIUDAD DE CAÑAR
(Universidad Católica de Cuenca., 2024) CAMPOVERDE PATIÑO, LUIS ARMANDO; ORDÓÑEZ LASO, ANA LUISA DE ROCÍO; 0302740642
Financial analysis is considered essential to evaluate the economic and financial situation, identify financial opportunities and challenges, and support strategic decisions of both public and private organizations, including credit unions. This research aims to evaluate the importance given to financial analysis as a fundamental tool in the managerial decision-making process in credit unions in the city of Cañar. Therefore, surveys have been conducted, and an analysis of the leading financial indicators has been prepared. This work highlights the global relevance of financial analysis in varied business and economic environments, from the international to the local level, including multinational companies, the local government, and national companies, in which it is recognized that financial analysis drives informed decisions. The concern in credit unions, as demonstrated in previous studies conducted in Tisaleo and Latacunga, is for these entities’ viability, sustainability, and financial efficiency. This research concludes by expressing that credit unions in Cañar canton mostly enjoy a healthy financial situation but face specific challenges that require attention.